Record Finder / 26-002604-TT
Michigan
Linda C. Little Trust Petitioner V Township Of Readmond Respondent
- Petitioner
- Linda C. Little Trust
- Respondent
- Township Of Readmond
Case overview
- Docket number
- 26-002604-TT
- Status
- Extended Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Emmet
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Order Extending P's Default | Not recorded | 5 | 10/16/2026 | Not recorded | Download |
| 6 | Refund Issued | PET | 1 | 09/28/2026 | ($175.00) | Download |
| 5 | Order of Default of Petitioner | Not recorded | Not recorded | 09/23/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 09/23/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 09/23/2026 | Not recorded | Download |
| 2 | Refund Request | Not recorded | Not recorded | 07/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/10/2026 | $300.00 | Download |
Documents
26-002604_ext def.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Linda C Little Trust, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-002604 Readmond Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal has considered the file in this case and finds that it entered an order holding Petitioner in default on September 23, 2026, because Petitioner failed to submit a copy of the notice giving rise to the appeal.1 Petitioner was required to cure the default within 14 days. Petitioner has had ample time to comply, yet has failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this order.2 Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file a copy of the March Board of Review Decision, (2) file a Motion to Set Aside Default, (3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 1 The order further stated, “Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 3 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-002604 Page 2 of 2 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.4 Entered: October 16, 2026 By: /s/ Patricia L. Halm sw PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 4 See also MCL 205.732.
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26-002604.pdfRead complete document text →
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300.00 125.00 175.00 X Erica Mitchell 9/13/26 September 23, 2026 /s/ Kate Campbell September 23, 2026 ER STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MICHIGAN TAX TRIBUNAL REFUND REQUEST Payee Name: Edward G. Price of Alward, Fisher, Rice, Rowe & Graf, PLC Payee Address: 4128S. Union Street, Traverse City, Michigan 49684 MTT Docket No: 26-002604 Amount of Refund Requested: $175 Reason for Refund: 4Filing/Motion Fee Overpaid [JDuplicate Docket OOther Payment Information: Docket Lookup Line # of Payment: Line 1 Date of Payment: July 10, 2026 Check #: visa card Number: JJ Validation/Confirmation #: 26071092710430 Requestor’s Signature: Sean K. (orctricic For Tribunal Use Only: Computation of Refund Amount: Amount paid: $_300.00 Granted: 8 Amount Due: $_125.00 Denied: [OO Amount Refunded: $_175.00 Prepared by: Erica Mitchell Date: 9/13/26
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9/23/26, 9:34 AM PayPoint - Refund Results Idle Timeout: 14 Refund Results Print Payment Information Application: Michigan Tax Tribunal - 8023112272 Confirmation Number: 26071092710430 Original Payment Amount: 300.00 USD Refund Information Refund Status: Payment was partially refunded. Result Message: Refund Confirmation Number: 26092302845415 Refund Date: 09/23/2026 Refund Amount: 175.00 USD Note: https://admin.thepayplace.com/epayadmin/refundresult.aspx?print=true 7”
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SC_Order_of_Default_of_Petition.2026-09-23_07-21-52.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Linda C. Little Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002604 Township Of Readmond, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 23, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
Page 2
MTT Docket No. 26-002604 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Linda C. Little Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002604 Township Of Readmond, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.2 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 23, 2026 2 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-002604 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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scpetition_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name Linda C. Little Trust Mailing Address (No., Street, P.O. Box or Rural Route) 2489 Hickory Glen Dr. City or Town Bloomfield Hills State Michigan ZIP Code 48304 Telephone Number 248-961-2040 E-mail Address lindalittle5@msn.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Joseph M.I. C. Last Name Fisher Firm Name (if any) Alward Fisher Rice Rowe & Graf, PLC Address (No., Street, P.O. Box or Rural Route) 412 S. Union Street City or Town Traverse City State Michigan ZIP Code 49684 Telephone Number 231-346-5402 E-mail Address jfisher@nmichlaw.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) vacant land
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Good Hart County Emmet State Michigan ZIP Code 49737 Taxing Authority (City or Township) Township Of Readmond (EMMET) Check which of the following you are appealing: (check all that apply) Taxable Value Only (calculation) Please Explain the Reason for this Appeal: This parcel was part of a larger parcel of approximately 106 acres (parent parcel). From the parent parcel, 10.8 acres +/- was sold to the Little Traverse Conservancy for $240,000.00 based upon an appraisal. The sold parcel included all of the road frontage that was part of the parent parcel on State Route M-119. The remaining 96 acres +/- has an access easement over the sold parcel. The assessed value for the parent parcel was $220,000.00, for a true cash value of $440,000.00. The taxable value for the parent parcel was $135,606.00. The sale price of the sold parcel represents 54.54% of the true cash value of the parent parcel, leaving the remaining 96 acre parcel with a percentage value of 45.56% of the true cash value. Applying this percentage of value (45.46%) to the taxable value would leave a taxable value of $61,646.00 for the remaining 96 acres. This parcel has been divided into three parcels of approximately 32 acres each. The taxable value of each parcel should be one-third of $61,446.00, or $20,549.00 per parcel. The township assessor has assessed the taxable value of each remaining parcel at $41,080.00. (These calculations do not include any 2026 statutory increases.) The township assessor divided the parent parcel by the taxable value of $135,606.00 to arrive at a per acre taxable value of $1,279.00. She simply treated each acre in the parent parcel as having equal value. Such a conclusion is not supported by the sale price of the 10.8 acre parcel sold to the Little Traverse Conservancy. Petitioner contends that the 10.8 acre parcel had a much higher value because it contained the frontage of the parent parcel on State Route M-119. On a per acre basis, the remaining 96 acres had significantly lesser value than the per acre price of the property sold because of the road frontage. Petitioner requests that the taxable value for each parcel as of 2025 should be $20,549.00. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Valuation Information for Each Parcel under Appeal: Parcel Number: 12-07-24-400-017 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 92800.00 Current Taxable Value as established by the Board of Review: 42003.00 What do you believe is the fair market value? 67000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 33500.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 20549.00 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Joseph C. Fisher Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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SC_Notice_of_Docket_Number.2026-09-23_07-18-12.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Linda C. Little Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002604 Township Of Readmond, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: September 23, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Linda C. Little Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002604 Township Of Readmond, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: September 23, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Refund Request form - signed.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR MICHIGAN TAX TRIBUNAL REFUND REQUEST LANSING Payee Name: Edward G. Price of Alward, Fisher, Rice, Rowe & Graf, PLC MARLON |. BROWN, DPA DIRECTOR Payee Address: 4128S. Union Street, Traverse City, Michigan 49684 MTT Docket No: 26-002604 Reason for Refund: 4Filing/Motion Fee Overpaid [JDuplicate Docket OOther Amount of Refund Requested: $175 Payment Information: Docket Lookup Line # of Payment: Line 1 Date of Payment: July 10, 2026 Check #: VISA Card Number: x1269 Validation/Confirmation #: 26071092710430 Requestor’s Signature: Sean K. (orctricic For Tribunal Use Only: Computation of Refund Amount: Amount paid: $ Amount Due: $ Amount Refunded: $ Granted: OO
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-002604 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Refund Request Attachment File Name: Refund Request form - signed Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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scpetition_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name Linda C. Little Trust Mailing Address (No., Street, P.O. Box or Rural Route) 2489 Hickory Glen Dr. City or Town Bloomfield Hills State Michigan ZIP Code 48304 Telephone Number 248-961-2040 E-mail Address lindalittle5@msn.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Joseph M.I. C. Last Name Fisher Firm Name (if any) Alward Fisher Rice Rowe & Graf, PLC Address (No., Street, P.O. Box or Rural Route) 412 S. Union Street City or Town Traverse City State Michigan ZIP Code 49684 Telephone Number 231-346-5402 E-mail Address jfisher@nmichlaw.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) vacant land
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Good Hart County Emmet State Michigan ZIP Code 49737 Taxing Authority (City or Township) Township Of Readmond (EMMET) Check which of the following you are appealing: (check all that apply) Taxable Value Only (calculation) Please Explain the Reason for this Appeal: This parcel was part of a larger parcel of approximately 106 acres (parent parcel). From the parent parcel, 10.8 acres +/- was sold to the Little Traverse Conservancy for $240,000.00 based upon an appraisal. The sold parcel included all of the road frontage that was part of the parent parcel on State Route M-119. The remaining 96 acres +/- has an access easement over the sold parcel. The assessed value for the parent parcel was $220,000.00, for a true cash value of $440,000.00. The taxable value for the parent parcel was $135,606.00. The sale price of the sold parcel represents 54.54% of the true cash value of the parent parcel, leaving the remaining 96 acre parcel with a percentage value of 45.56% of the true cash value. Applying this percentage of value (45.46%) to the taxable value would leave a taxable value of $61,646.00 for the remaining 96 acres. This parcel has been divided into three parcels of approximately 32 acres each. The taxable value of each parcel should be one-third of $61,446.00, or $20,549.00 per parcel. The township assessor has assessed the taxable value of each remaining parcel at $41,080.00. (These calculations do not include any 2026 statutory increases.) The township assessor divided the parent parcel by the taxable value of $135,606.00 to arrive at a per acre taxable value of $1,279.00. She simply treated each acre in the parent parcel as having equal value. Such a conclusion is not supported by the sale price of the 10.8 acre parcel sold to the Little Traverse Conservancy. Petitioner contends that the 10.8 acre parcel had a much higher value because it contained the frontage of the parent parcel on State Route M-119. On a per acre basis, the remaining 96 acres had significantly lesser value than the per acre price of the property sold because of the road frontage. Petitioner requests that the taxable value for each parcel as of 2025 should be $20,549.00. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Valuation Information for Each Parcel under Appeal: Parcel Number: 12-07-24-400-017 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 92800.00 Current Taxable Value as established by the Board of Review: 42003.00 What do you believe is the fair market value? 67000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 33500.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 20549.00 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Joseph C. Fisher Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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